Exemptions & discounts
You might qualify for a full exemption (£0 council tax), 25% single person discount, or income-based reduction (up to 100% off).
Cornerstone guides
Council tax exemptions UK
Full exemptions for students, severely disabled, empty properties undergoing major works, and diplomats. How to claim, proof needed, and what happens if your claim is rejected.
Council tax reduction scheme
Income-based reduction (up to 100% off) if you're on low income or benefits. Eligibility, income thresholds, savings limits, how to apply, and what counts as income.
Single person discount (25% off)
Sole occupiers get 25% off. Who qualifies, who doesn't count (students, carers, severely disabled), how to apply, and when the discount ends.
Supporting articles
- Student council tax exemption
Full-time students get 100% exemption (Class N). What counts as full-time, proof needed, and summer vacation rules.
- Empty property council tax
Empty properties pay full tax after 2 years, often with a premium (up to 300%). Short exemptions for major works and unfurnished properties.
- Council tax arrears and bailiffs
What happens if you miss payments: reminder, summons, bailiffs, wage deductions. How to set up a payment plan and avoid arrears.
Sources
- GOV.UK, Council tax exemptions, https://www.gov.uk/apply-for-council-tax-discount, accessed 18 May 2026
- Citizens Advice, Council tax reduction, citizensadvice.org.uk, accessed 18 May 2026